The tariff classification of a poured wax candle in a terra- cotta pot and a wire basket from China.

NY D80611 August 27, 1998 CLA-2-34:RR:NC:SP:236 D80611 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mrs. Jean Fair Robert Alan Candle Company 14501 Townsend Road Philadelphia PA 19154 RE: The tariff classification of a poured wax candle in a terra- cotta pot and a wire basket from China. Dear Mrs. Fair: In your letter dated July 21, 1998, you requested a tariff classification ruling. The submitted sample, item #15026 - "Wire Basket with Terracotta Pot", is a yellow colored, citronella scented, wax candle poured into a terra-cotta pot measuring approximately 2 3/4" tall and 3 1/4" in diameter at its widest dimension. The pot fits into a decorative wire basket with a handle, measuring 3 1/8" tall and 3 5/8". The candle will be imported in different colors and the basket will be decorated with a butterfly, bumblebee, or ladybug, and a label stating that the candle is a citronella scented candle. The candle and the wire basket will be sold together and will be classified as a set in accordance with the General Rules of Interpretation (GRI), specifically GRI 3(b). The essential character is imparted by the candle. The applicable subheading for the above described candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for candles, tapers, and the like. The rate of duty will be 1.2 percent ad valorem. The Department of Commerce (DOC) has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the candle and its terra cotta container are within the scope of the antidumping duty order. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist V. Gualario at 212-466-5744. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division